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Form 100. 2018 Personal Income Tax return

10.7.6. For amounts donated for international cooperation to development and to institutions to fight poverty, social exclusion and help people with disabilities

A deduction of 15% is established for donations to monetary institutions and non-governmental organisations, foundations, associations to help 100 persons with disabilities and other entities, provided that they are considered non-profit entities in accordance with the provisions of Act 49 / 2002, on the tax regime of non-profit organisations and of the tax incentives for patronage, which are registered in the corresponding records of the Autonomous Community.

The effectiveness of the contribution made must be accredited by the Castellano-Manchega de Cooperación Foundation or the doning entity.

The deduction base cannot exceed 10% of the taxpayer's net tax base.


In the data capture window, the donated quantities will be indicated.